French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of
French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of
The French tax authorities (FTA) published on June 22, 2022 an updated version of their guidelines relating to the financial and banking transactions that may be subject to VAT upon
The French tax authorities updated their official guidelines on 29 December 2021 concerning services supplied between a head-office and a branch. These changes are intended to take into account the
This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 1 January 2022, France will generalize the import VAT reverse-charge mechanism
France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021
As a reminder, an ordinance relating to the generalization of e-invoicing in the frame of domestic B2B transactions and e-reporting have been published on September 16th, 2021. The ordinance was
New VAT clarifications and guidance have been issued by Oman and United Arab Emirates’ authorities. In this article, we provide a summary of the updates. VAT updates concerning Oman Creation
In order to eradicate VAT fraud relating to e-commerce, new place of taxation rules, simplified compliance, but also a new VAT payer status impacting online marketplaces will come into force
In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC
The decree n°2021-507 dated April 27, 2021 (FROJ dated April 29) has just confirmed it: operators established outside the EU, neither established nor subject to VAT compliance obligations in France,